Introduction to Preparation Engagements

Authored by Pat Patterson
About this Course
Upon completion of this course, you should be able to: Identify how to complete engagement letters for preparation engagements; Recognize document issues for preparation engagements; Differentiate complete disclosures for preparation engagements for the new standards; Evaluate and communicate to management the new requirements of standards for preparation engagements; Identify an area where the requirements for compilation and preparation engagements are aligned; Recognize proper AR-C sections with respect to SSARS; Identify responsibilities of management for an entity of a preparation engagement; Differentiate correct statements and requirements with respect to SSARS No. 22; Identify key changes made based on the issuance of SSARS No.23; Recognize financial statement effective due dates; Identify an area where the requirements for compilation and preparation engagements are inconsistent; Differentiate circumstances where SSARS No.21 requirement could apply; Recognize which SSARS was issued in September 2016 prescribing prescribes the requirements with respect to a compilation of pro forma financial information.
$ 36.00
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NASBA Field of Study
Auditing
Level
Basic
CPE Credits
2.0
Prerequisites
None
Last Updated
11/29/2017
11593